Non Tax Resident Company Director Providing Services to an Irish Company

Hi

I am a director of an Irish Ltd company and am moving to France next year. There will be no full time employees in Ireland, and I am looking at how I get paid. Under French tax I can be an auto entrepreneur by invoicing the company (web development) for my web development services.

How would this then be treated for Irish PRSI purposes? i.e. if I am not an employee of the company, am I allowed to be a supplier to the company? Does anyone know if there are any regulations covering directors providing services to a company when non-resident for tax purposes.

TIA
D

Too little detail about how the Irish company is generating income, what it does and who does what. Revenue won't accept a sole trader invoicing into a compnay that they are director of, all the more so as they are non-resident.

Please remember as an director of an Irish company you are always an employee of that company. Sometimes you see dual contracts - one for the Irish director related work which is subject to Irish taxes and one for your foreign income which is PAYE exempt. PRSI is another issue but there is exemptions there too. I suspect this is the road you need to go. I would allocate a sensible amount to the Irish director emplyment, it shouldn't be €NIL anyway.

Thanks Paddy199

However, I don't quite see how that would work. If I am an employee of the company but permanently resident in France, I would be paying tax and prsi (equivalent) in France and would not be subject to Irish PRSI or PAYE.

The company generates income from sales of web development services and other related services. The company is registered in Ireland, and will continue to be. All services are invoiced to customers from Ireland. VAT returns, corporation tax etc will continue to be paid in Ireland.

My question is whether or not it is allowed for a company director to invoice the company of which he/she is a director for services supplied to the company. I don't see that all directors have to be employees of the company. The services are not related to administration or management, but purely to technical services.

Does that make sense? TIA again

What dont you just continue to pay yourself under the Irish tax system? French rates from what i can see look much worse than levels here especially their version of prsi

Actually not that much - depending on how much you are earning. Under the auto entrepreneur scheme total taxes are 23% including their version of prsi if you are earning under 32,000 p.a. A company director with standard tax credits and with PRSI at S1/J1 earning 32,000 here will pay 1,000 a year less than in France under AE. The benefits that you get though, for the extra 1,000 include an excellent health system, pension and services and no need for VHI.

If we were going just for a year or so, then one could, technically, stay off the books in France and stay on the Irish books. That would make it difficult though for anything like medical or anything unexpected. Also even for renting you need to show your annual tax returns, and you would end up being a foreigner rather than integrating...